Easy there, tough guy. I'm just saying that they probably already have a plan for dealing with "boating accidents," and considering that the Bill of Rights is going to be dead, the enforcers will not be saying, "Oh, shucks! Well, if they're gone, they're gone. Sorry to bother you."
In Massachusetts, if you have a firearm and lose it, by law, a form FA-10 must be filed with the Department of Criminal Justice Information Services Firearms Records Bureau.
If you do so and are found with said firearm, that is an unregistered weapon. One year in jail. Mandatory. Here in MA...there can be no 'boating accidents'.